客观、公正、及时地搞好政府投资建设工程结(决)算审计是控制工程投资的关键。但是,在现行管理制度下,存在很多影响工程结(决)算审计工作顺利进行的因素,缺乏行之有效的解决办法和途径,严重制约着建设工程尽快发挥投资效益。结合工作实践,汇总了工程实施阶段制约结(决)算审计的突出问题,分析了主要影响因素,总结了搞好工程结(决)算审计应该坚持的工作原则。 Objectively, Justly and Timely Doing a Good Job of Government Investment in Construction Projects (Decisions) Accounting auditing is the key to controlling project investment. However, under the current management system, there are many factors that affect the smooth progress of the auditing work of the project, the lack of effective solutions and ways, which seriously hinders the construction project from exerting the investment returns as soon as possible. Combining with the practice of work, this paper summarizes the prominent problems that restrict the auditing in the project implementation stage, analyzes the main influencing factors, and summarizes the working principles that should be adhered to in doing a good job in the auditing of projects.